Section 7
New section 13A
The principal Act is amended by inserting after section 13 the following section 13A—
“Special provisions as to employment income while aboard ship 13A. (1) Notwithstanding paragraph 13(2)(e) income from a period of employment exercised aboard a ship while it is engaged in international traffic shall not be deemed to be derived from Malaysia if the ship is a Malaysian-registered ship and is used in a business operated by a person resident in Malaysia for the basis year for a year of assessment.
(2)
For the purposes of this section, in any calendar year the period of leave and return visits to Malaysia not exceeding sixty days in the aggregate calculated by reference to the number of days served aboard the ship upon the total number of days in a calendar year shall be deemed to be employment exercised aboard the ship.
(3)
For the purposes of this section, ‘international traffic’
means any voyage excluding a voyage solely between ports in Malaysia or a voyage commencing from any port in Malaysia to any port in Singapore or vice versa.”.